The trial balance of Kazi Printing Press as on 31 December 2022 is given below :

Kazi Printing Press
Trial Balance
As on 31 December, 2022

Name of Accounts	Debit (Tk.)	Credit (Tk.)
Cash in hand	85,000
Prepaid lease rent	20,000
Insurance expense	15,000
Supplies on hand	3,000
Lease rent expense	1,10,000
Office equipment	2,97,000
Accumulated depreciation		8,000
Accounts payable		52,000
Accounts receivables	94,000
Unearned management fees		45,000
Common stock		2,00,000
Retained earnings (1 January 2022)		2,30,000
Income tax paid	10,000
Dividends	80,000
Commission revenue		3,66,000
Management fees revenue		32,000
Salaries expenses	1,80,000
Advertising expenses	25,000
Telephone expenses	14,000 ──────	──────
Total :	9,33,000 ═══════	9,33,000 ═══════

Additional Information :
(1) Prepare rent reflects the rent for December plus the rent for the last month of the lease.
(2) Insurance expense per year Tk. 20,000.
(3) Office equipments have been expected to have a useful life of 10 years with no salvage value.
(4) The unearned management fees were received and recorded on November 1, 2022. The advance payment covered three months management on apartment building.
(5) Service provided but unbilled Tk. 4,000.
(6) 5% of accounts receivables are suspected to be uncollected.

Requirements : Prepare-